General Manual of Zakat

Grievance Before the Relevant Committees The Executive Regulations for Levying Zakat stipulate that the work rules of the committees for adjudication and appeal in tax violations and disputes contained in Royal Decree No. (D/113) of 1438 AH be applied to zakat payers. Accordingly, the competent judicial authority before which the taxpayer may appeal against the decisions of ZATCA is the Committee for Adjudication upon Tax Violations and Disputes and the Committee for Appeal Tax Violations and Disputes, which are two separate committees from ZATCA. The taxpayer who wants to object to the final decisions issued by ZATCA shall submit the objection directly to the Adjudication Committee within (30) thirty days from the issue date of the notice of reassessment or rejection of the objection, or if (90) ninety days elapses from the objection submission date without ZATCA having decided on it. The ZATCA‘s decision shall be deemed final if no objection is received within the time limit. In the event that the taxpayer or ZATCA objects to the decisions of the Adjudication Committee, the dispute shall be referred to the Appeal Committee, the decisions of which are final, binding and unappealable. 12.5 Zakat Dispute Settlement The Authority has issued the rules and procedures governing the work of the Zakat, Tax, and Customs Dispute Settlement Committees. These rules, including any subsequent amendments, are published under the title “Rules and Procedures for the Work of the Zakat, Tax, and Customs Dispute Settlement Committees,” issued by the Board of Directors of the Zakat, Tax and Customs Authority under Resolution No. (06-02-24) dated 14/09/1445 AH. 13. Collection Procedures 13.1 Payment of the Amounts Due: The taxpayer shall pay the amounts due under its declaration directly in order to be able to obtain the Zakat certificate, and the same shall pay within the statutory periods shown below: ● The taxpayer shall pay the additional amounts due under the unobjectionable assessment Method of Payment: The taxpayer shall pay the amounts due to ZATCA through a bank transfer to the ZATCA‘s own account through the electronic payment system. The details of the payment value and the due date of each zakat declaration are confirmed in the form of the invoice notification issued on the ZATCA‘s website after the zakat declaration is submitted. 33 Article (26), Executive Regulations. within (60) days from the date of the ZATCA‘s assessment .33 If the taxpayer decides to object to the assessment, they must pay no less than 10% and no more than 25% of the Zakat amounts due on the objectionable items, in accordance with ZATCA’s controls during the statutory objection period, or provide a financial guarantee . In the event that a decision is issued by the Adjudication Committee and the taxpayer accepts it, or a decision of the Appeals Committee is issued, or if the taxpayer writes off the objection; the taxpayer shall pay the amounts within (60) sixty days from the issue date of the decision of the Adjudication Committee or the decision of the Appeals Committee, or from the date of writing off, whichever is sooner. 13.2 Installment of Amounts Due: